Nokia India P. Ltd. v. DCIT in Writ Petition No.1773 of

85 Taxmann.com 291High Court2017#16239 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 153 Section 143(3)Section 144C Section 144C(13)Section 153(2A)Section 153(3)Section 144C(1)Section 144C(12)

Issues it is cited on

section 153(2a)objections before drp section 144c(4)reference to tpo eligible assessee arms length price section 153(1)section 144c(1)directions of the drp section 144c(5)section 30 section 92ca

Judgments citing Nokia India P. Ltd. v. DCIT in Writ Petition No.1773 of

SHAHNAZ HUSAIN ,DELHI vs. DCIT CIRCLE 28(1), DELHI

ITA 492/DEL/2022[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthishahnaz Husain, W-61, Greater Kailash-1, Delhi 110048 Pan: Aabph-4011-P बनाम Vs. आअसं.538/दिल्ली/2021(नि.व. 2016-17)

Section 144CSection 144C(13)Section 153

…आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "I", DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER Shahnaz Husain, W-61, Greater Kailash-1, Delhi 110048 PAN: AABPH-4011-P बनाम Vs. आअसं.538/दिल्ली/2021(नि.व. 2016-17) ITA No. 538/Del/2021(A.Y 2016-17) आअसं.492/दिल्ली/2022 (नि.व. 2017-18) ITA No. 492/Del/2022(A.Y 2017-18) अपीलार्थी/Appellant प्रतिवादी/Respondent Assessing Officer, Regional e-Assessment Unit, National e-Assessment Centre, Delhi SA No. 12…

JSW MG MOTOR INDIA PRIVATE LIMITED (FORMERLY KNOWN AS MG MOTOR INDIA PRIVATE LIMITED),GURGAON, HARYANA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4, NEW DELHI, NEW DELHI

ITA 5268/DEL/2024[2020-21]Status: DisposedITAT Delhi28 Jan 2026AY 2020-21

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5268/दिल्ली/2024(नि.व. 2020-21) Jsw Mg Motor India P. Ltd.

For Appellant: S/Shri Neeraj Jain, Ramit KatyalFor Respondent: Shri Dharm Veer Singh, CIT(DR)

Section 144CSection 144C(13)Section 153

…आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "I", DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.5268/दिल्ली/2024(नि.व. 2020-21) JSW MG Motor India P. Ltd., ITA No. 5268/Del/2024(A.Y 2020-21) (formerly known as MG Motor India P. Ltd.) 10th floor, Milestone Experion Centre Sector-15, Part-II, Gurgaon, Haryana 121001 ...... अपीलार्थी/Appellant PAN: AAKCM-8110-E बनाम Vs. Assistant Commissioner of Income Tax Center Circle 4, New Delhi प्रतिवादी/Re…

LI & FUNG (INDIA) PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE-13(1), DELHI

ITA 3819/DEL/2024[2020-21]Status: DisposedITAT Delhi21 Jan 2026AY 2020-21

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthili & Fung (India) P. Ltd., आअसं.1820/दिल्ली/2022(नि.व. 2018-19)

For Respondent: S/Shri Neeraj Jain, Ramit Katyal, Dhruv Seth &

Section 144CSection 144C(13)Section 153

…आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER Li & Fung (India) P. Ltd., आअसं.1820/दिल्ली/2022(नि.व. 2018-19) ITA No. 1820/Del/2022(A.Y 2018-19) 202-206 Tolstoy House, Connaught Place, Delhi 110001 PAN: AAACL-1663-M बनाम Vs. Deputy Commissioner of Income Tax, Circle 16(1), Delhi ......... अपीलार्थी/Appellant प्रतिवादी/Respondent Li & Fung (India) P. Ltd., आअसं.3819/दिल्ली/2024(नि.व. 2020-21) ITA No…

LI & FUNG (INDIA) P.LTD,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

ITA 1820/DEL/2022[2018-19]Status: DisposedITAT Delhi21 Jan 2026AY 2018-19

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthili & Fung (India) P. Ltd., 202-206 Tolstoy House, Connaught Place, Delhi 110001 Pan: Aaacl-1663-M बनाम Vs. Deputy Commissioner Of Income Tax, Circle 16(1), Delhi आअसं.1820/दिल्ली/2022(नि.व. 2018-19)

For Appellant: S/Shri Neeraj Jain, Ramit Katyal, Dhruv Seth &For Respondent: Shri Dharam Veer Singh, CIT(DR)

Section 144CSection 144C(13)Section 153

…आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER Li & Fung (India) P. Ltd., 202-206 Tolstoy House, Connaught Place, Delhi 110001 PAN: AAACL-1663-M बनाम Vs. Deputy Commissioner of Income Tax, Circle 16(1), Delhi आअसं.1820/दिल्ली/2022(नि.व. 2018-19) ITA No. 1820/Del/2022(A.Y 2018-19) ......... अपीलार्थी/Appellant ...... प्रतिवादी/Respondent Li & Fung (India) P. Ltd., 202-206 Tolstoy House, Connaught Pla…

HAPAG LLOYD INDIA P. LTD,MUMBAI vs. DCIT 7(1)(2), MUMBAI

In the result, appeals are allowed in terms indicated above

ITA 819/MUM/2019[2008-09]Status: DisposedITAT Mumbai27 Sept 2019AY 2008-09

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Rajan Vora a/wFor Respondent: Shri Jayant Kumar

Section 143(3)Section 144C(13)Section 153Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.819/Mum./2019 (Assessment Year : 2008–09) Hapag–Lloyd India P. Ltd. 403 & 404, Satellite Gazebo A–Wing, Guru Hargovindji Marg ……………. Appellant Andheri (E), Mumbai 400 093 PAN – AABCH7319B v/s Dy. Commissioner of Income Tax ……………. Respondent Central Circle–7(1)(2), Mumbai ITA no.6714/Mum./2018 (Assessment Year : 2009–10) Hapag–Lloyd India P. Ltd. 403 & 404, Satellite Gazebo A–Wing, Guru Hargovindji Marg ……………. Appellant Andheri (E), Mumbai 400 093 PAN – AABCH…

BECHTEL INDIA PVT. LTD.,,NEW DELHI vs. ADDL.CIT,SPECIAL RANGE-2, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 6131/DEL/2017[2008-09]Status: DisposedITAT Delhi23 Nov 2017AY 2008-09

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2008-09 Vs. Addl. Cit, Special Range-2, M/S. Bechtel India Pvt. Ltd., 418, Naurang House, 21 K.G. Marg, New Delhi New Delhi Pan : Aaacb0298A (Appellant) (Respondent) Appellant By Sh. Himanshu Sinha, Adv. & Ms. Vrinda Tulshan, Adv. Respondent By Sh. H.K. Choudhary, Cit(Dr) Date Of Hearing 26.10.2017 Date Of Pronouncement 23.11.2017 Order Per O.P. Kant, A.M.:

Section 143(3)Section 144CSection 144C(13)Section 153(3)Section 154Section 254Section 271Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-2’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2008-09 Vs. Addl. CIT, Special Range-2, M/s. Bechtel India Pvt. Ltd., 418, Naurang House, 21 K.G. Marg, New Delhi New Delhi PAN : AAACB0298A (Appellant) (Respondent) Appellant by Sh. Himanshu Sinha, Adv. & Ms. Vrinda Tulshan, Adv. Respondent by Sh. H.K. Choudhary, CIT(DR) Date of hearing 26.10.2017 Date of pronouncement 23.11.2017 ORDER PER O.P. KANT, A.M.: This appeal by the assessee is directed against order dated 27/07/2017 passed by the Additional Com…